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The 18th December 2020

S.O. 203, Dated 18th December 2020— In exercise of the powers conferred by the first

proviso to rule 46 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on

the recommendations of the Council, hereby makes the following amendment in the

notification of the Commercial Taxes Department notification No. S.O. 111, dated the 29^th

June, 2017, published in the Bihar Gazette, Extraordinary, vide number 567, dated the 29^th

June, 2017, namely:–

In the said notification, with effect from the 01^st day of April, 2021, for the Table,

the following shall be substituted, namely,-

“Table

Serial

Number

Aggregate Turnover in the

preceding Financial Year

Number of Digits of Harmonised

System of Nomenclature

Code (HSN Code)

(1)

(2)

(3)

1.

Upto rupees five crores

4

2.

more than rupees five crores

6

Provided that a registered person having aggregate turnover up to five crores rupees

in the previous financial year may not mention the number of digits of HSN Code, as

specified in the corresponding entry in column (3) of the said Table in a tax invoice issued

by him under the said rules in respect of supplies made to unregistered persons.”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-6) 2364]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

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